# The Finance Act, 1990, Section 39: Amendment of section 151

- Act: The Finance Act, 1990 (Act 12 of 1990)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-1990/section/39/

## Text

Amendment of section 151 39. In section 151 of the Income-tax Act, in sub-section (1) for the words "except by an Assessing Officer of the rank of Assistant Commissioner or Deputy Commissioner", the words "by an Assessing Officer, who is below the rank of Assistant Commissioner, unless the Deputy Commissioner is satisfied on the reasons recorded by such Assessing Officer that it is a fit case, for the issue of such notice" shall be substituted. [Finance Act, 1990] © Copyright. Taxmann Publications Pvt. Ltd.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.